ROLE OF TAX EDUCATION AND ENLIGHTENMENT ON TAX REVENUE GROWTH IN NIGERIA

Luke N. Onuoha (), Ishola Rufus Akintoye and Godwin Emmanuel Oyedokun
Additional contact information
Luke N. Onuoha: Department of Accounting, Postal: School of Management Sciences, Babcock University, Ilishan Remo, Nigeria,, https://journal.citn.org/
Ishola Rufus Akintoye: Department of Accounting, Postal: School of Management Sciences, Babcock University, Ilishan Remo, Nigeria, https://journal.citn.org/
Godwin Emmanuel Oyedokun: Department of Accounting, Postal: School of Management Sciences, Babcock University, Ilishan Remo, Nigeria, https://journal.citn.org/

Journal of Taxation and Economic Development, 2019, vol. 18, issue 3, 97-119

Abstract: Tax revenue growth is considered as a necessary imperative for attainment of sustainable economic growth. This requires an environment where both taxpayers and tax officials have appropriate knowledge of their roles and responsibilities. This study was aimed at establishing the effect of tax education and enlightenment on total tax revenue. The survey design was adopted and through a close-ended questionnaire primary data were collected and analyzed using descriptive and inferential regression analysis. The results showed that tax education and enlightenment positively and significantly affected the total tax revenue. Radio and television were revealed as the strongest tax education channels. The study recommended that the Federal Government of Nigeria should set up and sufficiently fund an autonomous department to handle all tax education and enlightenment issues as this can enable the unit function more vigorously. The study can be of beneficial significance to Nigeria’s tax policy makers, the national economic planners and academic researchers.

Keywords: Economic growth; Tax revenue growth; Tax education; Tax enlightenment (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://journal.citn.org/home/journalvolume/11 Full text (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:0033

Access Statistics for this article

Journal of Taxation and Economic Development is currently edited by Rafiu Oyesola Salawu, Godwin Emmanuel Oyedokun and Mary-Fidelis Chidoziem Abiahu

More articles in Journal of Taxation and Economic Development from Chartered Institute of Taxation of Nigeria Contact information at EDIRC.
Bibliographic data for series maintained by Daniel Akanbi ().